Republicans love states' rights as long as they don't interfere with corporate profits

GOP take on States' Rights: awesome when used for racism,
not so much for taxation. (Image via Pandagon)

BATSA would block states from asserting corporate income tax nexus over out-of-state companies that license trademarks to related in-state businesses. This would deprive states of a key tool they are using to shut down perhaps the most abusive state corporate tax shelter in widespread use.